Part 1: summary :  
Create 660 feet buffer zone along with main water line. 
 Then select all parcel that on this buffer zone. 
 

 
 
 
 
 
 
Step 1 
download san bernadino parcel
 https://open.sbcounty.gov/datasets/49323ddf29ef475db75e141f675fac47/about

 
 
 
 
step 2 
cut water main line into district 1 and 2, since district 1 charge $10 per arce, district 2 charge $15 per arce

 

 
 
 
step 3
clean up some water line should be in district 2, just delete a few of these


 
 
 
step 4
create 660 feet buffer on district 1, water main line 

 
 
 
 
step 5
use district 1 boundary to clip previous 660 feet buffer zone

 
step 6
export parcel with parcel center in water district 1 and 2

 

 
 
 
 
step 7
parcels in water district 1 clipped by previous water main line 660 feet buffer 

 
 
 
 
 
 
step 8
add a field ACRES, also populate this field by reformat existing Area field value from squre feet to acres
